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BIR Ruling

BIR Ruling • Bureau of Internal Revenue (BIR) Issuances • Rulings (Unnumbered) • Jul 19, 1968

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July 19, 1968 Mr. Rodolfo R. Matienzo Suite 600, Sarmiento Building Ayala Avenue, Makati, Rizal S i r : In reply to your letter dated June 18, 1968, I have the honor to inform you that pursuant to Section 5 of Revenue Regulation No. 19-67 a tax clearance certificate for travel abroad shall be valid for thirty days from the date of issue but may be extended for another 30 days only upon previous application to and approval by the issuing officer after which it shall become null and void. The requirement of tax clearance for persons leaving the Philippines is mandatory. It cannot be substituted by a bond. cdta Very truly yours, (SGD.) MISAEL P. VERA Commissioner of Internal Revenue

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